Madras High Court
WP/37490/2026 of AVM FUELS Vs STATE TAX OFFICER on 29 September 2026
WP No. 37490 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37490 of 2026
and W.M.P. Nos.42098 and 42100 of 2026
CNR: {HCMA012091772026}
AVM Fuels
Represented by its Partner Mr.Madhan Sundar 317, Annathanapatti Main Road, Nethimadu, Salem- 636 002
..Petitioner
Vs
State Tax Officer
(also known as Commercial Tax Officer),
Office of the Assistant Commissioner (ST) , Annathanapatty Assessment Circle, Salem.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No ZD331225022910W
dated
02.12.2025
in
GSTIN
33ABNFA0125A1ZA/2021-22 dated 02.12.2025 and quash the same.
For Petitioner:
Mr.N.Chandirasekar
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 02.12.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
WP No. 37490 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that reply dated 18.11.2025 was submitted in response to the show cause notice by enclosing relevant documents. He also submits that the petitioner stated in such reply that he is willing to submit additional documents, if required. Without prejudice, learned counsel submits that the petitioner agrees to remit 25% of the tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. The petitioner has included the reply and the documents annexed thereto in the paper book. Said reply is also extracted in the impugned order, wherein the petitioner stated that additional documents to solve the issue would be provided.
5. Considering these aspects, subject to the remittance of 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 37490 of 2026
6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer (also known as Commercial Tax Officer), Office of the Assistant Commissioner (ST) , Annathanapatty Assessment Circle, Salem.
WP No. 37490 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37490 of 2026 29.09.2026